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Policies and guidance

The policies and guidance in this section explain the requirements of the Income Tax Act, as well as the common law that applies to registered charities.

We have developed these for registered charities, professionals working with the voluntary sector, and Charities Directorate officers. Topics include operational issues related to charities (e.g. receipting), and explaining the common law meaning of charity (e.g. public benefit).

The CRA regularly reviews its policies and guidance products. However, it is possible that a product may become out of date. If you have a question about a policy or a guidance product, please contact the Charities Directorate.

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Any personal information collected will be administered in accordance with the Department of Employment and Social Development Act, the Privacy Act and other applicable privacy laws governing the protection of personal information under the control of the Department of Employment and Social Development. Survey responses will not be attributed to individuals.

If you wish to obtain information related to this survey, you may submit a request to the Department of Employment and Social Development pursuant to the Access to Information Act. Instructions for making a request are provided in the publication InfoSource, copies of which are located in local Service Canada Centres.

You have the right to file a complaint with the Privacy Commissioner of Canada regarding the institution’s handling of your personal information at: How to file a complaint.

When making a request, please refer to the name of this survey: Report a Problem or Mistake on This Page.